51 T.C. 520 (1968), 4172-66, Robinson v. Commissioner of Internal Revenue

Citation: 51 T.C. 520

Opinion Judge: SCOTT, Judge:

Party Name: JOHN ROBINSON, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Willard D. Horwich, for the petitioner. Allan D. Teplinsky, for the respondent

Judge Panel: SIMPSON, J., concurring: FEATHERSTON and IRWIN, J.J., agree with this concurring opinion.

Case Date: December 31, 1968

Court: U.S. Tax Court